<!doctype html>
<html><head><title>455105-1</title>
<style>
div#below {
  position: absolute;
  top: 10px; left: 10px;
  width: 40px;
  height: 40px;
  border: 10px solid red;
  background-color: red;
}
div#above {
  position: absolute;
  top: 10px; left: 10px;
  width: 40px;
  height: 40px;
  border-width: 10px;
  border-style: solid;
  border-color: initial;
  color: rgba(0,0,0,0);
  background-image: url("data:image/gif;base64,\
R0lGODlhAQABAPAAAACAAAAAACH5BAAAAAAALAAAAAABAAEAAAICRAEAOw==");
}
</style>
</head><body>
<div id="below"></div>
<div id="above"></div>
</body></html>
